Classification of imported cabinet knobs turned on actual use, and they were treated as freely importable door and window fittings.

Imported cabinet knobs were classified on the basis of their real nature and use, not merely the description in import documents. The available material did not establish that the goods were confined to cabinet use, and the importer's explanation that they could serve as fittings for doors, windows, sliding doors and wardrobes was not displaced by any reliable contrary evidence. In the absence of samples or other convincing material, the fittings were treated as door and window fittings, which were freely importable, and not as restricted furniture fittings requiring a specific import licence.

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Issues: Whether the imported furniture hardware and fittings described as cabinet knobs were classifiable as fittings for doors and windows and therefore freely importable, or as other furniture fittings requiring a specific import licence.

Analysis: The classification depended on the real nature and use of the goods, and not merely on the description given in the import documents. The available material did not show that the goods were confined to use as cabinet fittings, and there was no convincing basis to reject the importer's explanation that they could be used for doors, windows, sliding doors and wardrobes. In the absence of samples or any reliable contrary material, and keeping in view the accepted position that fittings for doors and windows were freely importable, interference with the appellate finding was not warranted.

Conclusion: The goods were treated as fittings for doors and windows and not as restricted furniture fittings; the import was held to be freely permissible without a specific licence, in favour of the assessee.

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